Aprianti, Yola (2025) Pengaruh Capital Intensity, Political Cost, dan Risiko Litigasi Terhadap Konservatisme Akuntansi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2022. Other thesis, Universitas Islam Riau.

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Abstract

his study aims to examine and identify the effect of capital intensity, political cost, and litigation risk on accounting conservatism in manufacturing companies listed on the Indonesia Stock Exchange for the period 2020-2022. The population in this study were 215 manufacturing companies listed on the Indonesia Stock Exchange with the period 2020-2022, using the purposive sampling method, a sample of 58 companies was obtained for 3 years so that the total observation data as 173 and the data was analysed using SPSS version 23. The results of the t-test showed that capital intensity and litigation risk had a significant effect on accounting conservatism, and political cost had no effect on accounting conservatism, while the results of the F-test showed that capital intensity, political cost, and litigation risk had a simultaneous effect on accounting conservatism.

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